Statute
Section 117B — Taxation of Chargeable Gains Act 1992: Holdings in unit trusts and offshore funds excluded from treatment as qualifying corporate bonds.
Text of the provision Official document
Holdings in unit trusts and offshore funds excluded from treatment as qualifying corporate bonds. 117B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Official source: legislation.gov.uk
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